Matches in SemOpenAlex for { <https://semopenalex.org/work/W2168977654> ?p ?o ?g. }
- W2168977654 endingPage "112" @default.
- W2168977654 startingPage "101" @default.
- W2168977654 abstract "<b>Purpose: </b>This paper aims to extend and contribute to prior research on the association between company characteristics and choice of capital budgeting methods (CBMs). <b>Design/methodology/approach:</b> A multivariate regression analysis on questionnaire data from 2005 and 2008 is used to study which factors determine the choice of CBMs in Swedish listed companies. <b>Findings:</b><b> </b>Our results supported hypotheses that Swedish listed companies have become more sophisticated over the years (or at least less unsophisticated) which indicates a closing of the theory-practice gap; that companies with greater leverage used payback more often; and that companies with stricter debt targets and less management ownership employed accounting rate of return more frequent. Moreover, larger companies used CBMs more often. <b>Originality/value:</b><b> </b>The paper contributes to prior research within this field by being the first Swedish study to examine the association between use of CBMs and as many as twelve independent variables, including changes over time, by using multivariate regression analysis. The results are compared to a US and a continental European study." @default.
- W2168977654 created "2016-06-24" @default.
- W2168977654 creator A5016051250 @default.
- W2168977654 creator A5019043128 @default.
- W2168977654 date "2014-03-24" @default.
- W2168977654 modified "2023-10-03" @default.
- W2168977654 title "What Determines the Use of Capital Budgeting Methods? Evidence from Swedish Listed Companies" @default.
- W2168977654 cites W119367497 @default.
- W2168977654 cites W1492296215 @default.
- W2168977654 cites W1551275368 @default.
- W2168977654 cites W1817576304 @default.
- W2168977654 cites W1928102349 @default.
- W2168977654 cites W1964792502 @default.
- W2168977654 cites W1966540714 @default.
- W2168977654 cites W1970308419 @default.
- W2168977654 cites W1974815045 @default.
- W2168977654 cites W1982405606 @default.
- W2168977654 cites W1986898336 @default.
- W2168977654 cites W1996548355 @default.
- W2168977654 cites W2000741764 @default.
- W2168977654 cites W2005410058 @default.
- W2168977654 cites W2009032891 @default.
- W2168977654 cites W2025829517 @default.
- W2168977654 cites W2029787633 @default.
- W2168977654 cites W2035848443 @default.
- W2168977654 cites W2055418603 @default.
- W2168977654 cites W2069712330 @default.
- W2168977654 cites W2075375557 @default.
- W2168977654 cites W2079543680 @default.
- W2168977654 cites W2090650059 @default.
- W2168977654 cites W2094161172 @default.
- W2168977654 cites W2096478527 @default.
- W2168977654 cites W2098267900 @default.
- W2168977654 cites W2160445639 @default.
- W2168977654 cites W2491442180 @default.
- W2168977654 cites W2493101627 @default.
- W2168977654 cites W2752617332 @default.
- W2168977654 cites W2888672870 @default.
- W2168977654 cites W3020239488 @default.
- W2168977654 cites W3023181463 @default.
- W2168977654 cites W3122028149 @default.
- W2168977654 cites W3122073308 @default.
- W2168977654 cites W3123142049 @default.
- W2168977654 cites W3123365889 @default.
- W2168977654 cites W3123716583 @default.
- W2168977654 cites W3125750279 @default.
- W2168977654 cites W408338910 @default.
- W2168977654 doi "https://doi.org/10.12691/jfe-2-4-1" @default.
- W2168977654 hasPublicationYear "2014" @default.
- W2168977654 type Work @default.
- W2168977654 sameAs 2168977654 @default.
- W2168977654 citedByCount "26" @default.
- W2168977654 countsByYear W21689776542012 @default.
- W2168977654 countsByYear W21689776542013 @default.
- W2168977654 countsByYear W21689776542015 @default.
- W2168977654 countsByYear W21689776542016 @default.
- W2168977654 countsByYear W21689776542018 @default.
- W2168977654 countsByYear W21689776542019 @default.
- W2168977654 countsByYear W21689776542020 @default.
- W2168977654 countsByYear W21689776542021 @default.
- W2168977654 countsByYear W21689776542022 @default.
- W2168977654 countsByYear W21689776542023 @default.
- W2168977654 crossrefType "journal-article" @default.
- W2168977654 hasAuthorship W2168977654A5016051250 @default.
- W2168977654 hasAuthorship W2168977654A5019043128 @default.
- W2168977654 hasBestOaLocation W21689776541 @default.
- W2168977654 hasConcept C10138342 @default.
- W2168977654 hasConcept C105795698 @default.
- W2168977654 hasConcept C121955636 @default.
- W2168977654 hasConcept C144133560 @default.
- W2168977654 hasConcept C149782125 @default.
- W2168977654 hasConcept C152877465 @default.
- W2168977654 hasConcept C153083717 @default.
- W2168977654 hasConcept C161584116 @default.
- W2168977654 hasConcept C162118730 @default.
- W2168977654 hasConcept C162324750 @default.
- W2168977654 hasConcept C162853370 @default.
- W2168977654 hasConcept C2778775528 @default.
- W2168977654 hasConcept C33923547 @default.
- W2168977654 hasConceptScore W2168977654C10138342 @default.
- W2168977654 hasConceptScore W2168977654C105795698 @default.
- W2168977654 hasConceptScore W2168977654C121955636 @default.
- W2168977654 hasConceptScore W2168977654C144133560 @default.
- W2168977654 hasConceptScore W2168977654C149782125 @default.
- W2168977654 hasConceptScore W2168977654C152877465 @default.
- W2168977654 hasConceptScore W2168977654C153083717 @default.
- W2168977654 hasConceptScore W2168977654C161584116 @default.
- W2168977654 hasConceptScore W2168977654C162118730 @default.
- W2168977654 hasConceptScore W2168977654C162324750 @default.
- W2168977654 hasConceptScore W2168977654C162853370 @default.
- W2168977654 hasConceptScore W2168977654C2778775528 @default.
- W2168977654 hasConceptScore W2168977654C33923547 @default.
- W2168977654 hasIssue "4" @default.
- W2168977654 hasLocation W21689776541 @default.
- W2168977654 hasLocation W21689776542 @default.
- W2168977654 hasOpenAccess W2168977654 @default.
- W2168977654 hasPrimaryLocation W21689776541 @default.
- W2168977654 hasRelatedWork W1984809286 @default.